Management control systems in not-for-profit organizations: a case study
Download
Author
Benecke, Jay R.
Quigley, Thomas K.
Date
1982-12Advisor
Liao, S.S.
Second Reader
Blondin, Peter W.
Metadata
Show full item recordAbstract
Management control has been defined as "the process by which management assures that an organization carries out its strategies effectively and efficiently." Rapidly rising costs evidenced over the past decade have resulted in increased emphasis on these qualities in all organizations, particularly those in the public sector or similar nonprofit, service-oriented organizations where management controls have historically been lacking. This thesis investigates the requirement for and feasibility of developing a formal management control systems in these organizations. The key traits, characteristics and standards important to management control are developed from a literature survey and contrasted against procedures identified in a field study as existing in a nonprofit organization. The authors conclude that a requirement for a formal management control system exists and make recommendations for implementing such a system utilizing tailored output measures and a program budget structure.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.Collections
Related items
Showing items related by title, author, creator and subject.
-
Indonesian Navy logistic system.
Koesnandar (Monterey, California. Naval Postgraduate School, 1974-06);The Indonesian Navy logistic system as it exists today is a network of people, resources, organizations, and processes, regularly interacting to carry out the vital function of providing adequate logistic support of all ... -
An evaluation program for nonprofit recreation organizations
Brooks, Stephen B. (Monterey, California. Naval Postgraduate School, 1983-09);Increasing costs and declining resources have resulted in emphasis placed on evaluation and measurement of effectiveness and efficiency of Morale, Welfare, and Recreation organizations. This thesis addresses the requirement ... -
Application of Constraint Dynamics for Spacecraft Maneuver
Bang, H.; Agrawal, B.N. (1994);A new approach for spacecraft maneuver based upon constraint dynamics and tracking control laws is presented in this paper. For high precision pointing requirement on spacecraft maneuver, a desired trajectory is prescribed ...